In her address at the launch of the book "Malaysian Tax Law & Principles" in Kuala Lumpur on Tuesday (Feb 18), Chief Justice Tun Tengku Maimun Tuan Mat said lawyers who appear in court for tax litigation matters carry not just their clients' interests but must also consider the interest of the public at large.
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NewsTranscript
00:00When we speak of the role of the judiciary, the most foundational provisions are Article 4, Clause 1 and Article 121, Clause 1 of our Federal Constitution.
00:15Without going into the specifics, I will begin by citing the case of Najib Razak, where the constitutionality of tax law was challenged.
00:24There, it was alleged that Section 106, Sub 3 of the Income Tax Act was void for the reasons that it usurped judicial power in Article 121, Clause 1 of the Federal Constitution,
00:37that it does not accord the taxpayer the right to a fair trial, and that it impedes their right of access to justice, both rights being preserved by Article 5, Clause 1 of the Federal Constitution.
00:51In considering the applicable constitutional principles, the Federal Court remarked that the determination of the validity of a written law
00:59that is challenged as being ultraviolent to the Federal Constitution is an exercise of construction which is to be undertaken in accordance with established constitutional principles.
01:11This is equally true for tax or fiscal schedules as it is for any other schedule.
01:18I think it is fair to say that most people are afraid of the tax authority.
01:22Many, including the common man, are perhaps more afraid of the knock on their door from the tax authority, even more so than the police or others in the authorities.
01:33And this is because when the revenue or LHDF is involved, it is not just your personal criminal liability and freedoms at stake, but your entire business records and financial situation, even your money, that is open to question and decision.
01:51Tax law is necessarily harsh because no person would want to part from the hard-earned money.
01:59But the harshness of tax law and enforcement also opens it to abuse and harm.
02:05While the tax authorities, such as the LHDF, have a wide array of powers, every legal power is bound by legal limits.
02:14That was the principle of the Sri Lampau.
02:16And, as has been suggested earlier, the courts remain that last bastion of justice that protects the public from legal injustice.
02:26This does not mean that the courts are in any way interfering with taxation, a matter in which the courts can have no say.
02:32Instead, the role of an independent judiciary is to ensure that the law and legal process, as complex as they are, remain paramount and that their compliance is always meted.
02:47The judicial process is not a means to avoid taxation and national fiscal obligations.
02:53Rather, it is a means to ensure that such legal obligations are carried out fairly and in line with the rule of law.
03:02Advocates that appear before the courts carry not just their clients' interests at stake, but the larger public in every tax matter that makes its way to the court.
03:14And so, to the esteemed members of the Bar, whether you appear before the taxpayer or the taxing authority,
03:21you must remember that any precedent you have set must not only bring justice to your clients,
03:27but to the public that expects the highest level of integrity from all those tasked to uphold the rule of law.